Due Dates and Requests for Extension
You are required to file your GST returns and pay any tax due by the due dates. You must file a 'Nil' GST return even if there is no business activity during the accounting period.
Due Date for Filing and Payment
Both GST returns and payment are
due one month after the end of the accounting period covered by the return. If you are on
GIRO plan for GST payment, GIRO
deductions are on the 15th day of the month after the payment due date. You may refer to your
acknowledgement page for payment details after you have filed.
| | Without GIRO plan | With GIRO plan for GST payment |
|---|
| GST Accounting Period | Filing and Payment Due Date | Filing Due Date | GIRO Deduction Date |
Jan - Mar | 30 Apr | 30 Apr | 15 May |
Apr - Jun | 31 Jul | 31 Jul | 15 Aug |
Jul - Sept | 31 Oct | 31 Oct | 15 Nov |
Oct - Dec | 31 Jan | 31 Jan | 15 Feb |
Due Dates for Special Accounting Periods
If you are under special GST accounting periods, the deadline to submit your returns is one month from the last date of the special accounting period.
If the GST return is for the special accounting period from 5 Apr 2021 to 5 Jul 2021, the due date to submit your return is 5 Aug 2021.
Penalties for Late Filing and Late Payment
Requesting for Extensions
All GST-registered businesses need to put in place systems to track their transactions, and plan their resources to submit their GST returns on time.
As one month after the end of your accounting period is a reasonable deadline, no extensions will be granted.
Exceptions will only be made for newly registered businesses and for circumstances that fall within the list of acceptable reasons below.
Acceptable Reasons for Extension
| No. | Acceptable Reasons | Examples of Documents Required | Maximum extension granted |
|---|
| 1 | Newly GST-registered businesses (1st GST return) | Nil | 1 month |
| 2 | Breakdown of computer system | IT servicing report | 2 weeks |
| 3 | Purchase of new accounting software and/or IT system | Tax invoice |
| 4 | Key accounting personnel on long medical leave (more than 1 week) or hospitalization leave | Medical/ hospitalisation certificates |
| 5 | Re-structuring of company | Notice of restructuring, media release |
To allow us sufficient time to process your request for extension, please email us at least 3 working days before the filing due date with the supporting documents.
Unacceptable Reasons for Extension
No extension will be granted for the following reasons
| No. | Reasons Which Are Not Acceptable |
|---|
1 | Staff on maternity leave |
2 | Director or key accounts personnel is overseas |
3 | Staff has resigned without proper handover |
4 | Closing of accounts at year-end |
5 | New accounts personnel does not know how to handle GST matters |
6 | No computer |
7 | Not enough manpower to handle GST matters |
Receiving GST Refunds
GST refunds will be credited to your GIRO-linked or Paynow Corporate-linked bank account. If you have signed up for both GST GIRO and PayNow Corporate, the refund will be credited to the GIRO bank account. If you do not have both GIRO arrangement and Paynow Corporate, the refund will be via cheque.
The refund will be made to you within a period equivalent to your prescribed accounting period, from the date the Comptroller receives your GST return.
If you are under a quarterly GST accounting cycle, the refund will be made to you within three months from the date the Comptroller receives your GST return.
This does not apply under
certain circumstances
such as when you have outstanding GST returns which are not submitted, or when your GST return is being reviewed by our auditor.